https://www.taxtmi.com/caselaws?id=259590 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's cross-objection, quashing the assessment due to the lack of jurisdiction resulting from the failure to serve a valid notice under Section 143(2) within the prescribed period. Other issues raised by both parties, including the determination of capital loss, disallowance under Section 14A, and addition of income from house property, were not addressed as they became irrelevant following the assessment being declared void ab initio. en-us Wed, 25 Mar 2015 00:00:00 +0530 Fri, 15 May 2015 08:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259590 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's cross-objection, quashing the assessment due to the lack of jurisdiction resulting from the failure to serve a valid notice under Section 143(2) within the prescribed period. Other issues raised by both parties, including the determination of capital loss, disallowance under Section 14A, and addition of income from house property, were not addressed as they became irrelevant following the assessment being declared void ab initio. Case-Laws Income Tax Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259590